Search for dissertations about: "revisionsbyråer"

Found 3 swedish dissertations containing the word revisionsbyråer.

  2. 1. The influence of clients on the social identities within the audit profession

    Author : Johanna Sylvander; Torbjörn Tagesson; Pernilla Broberg; Bino Catasus; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter; revisionsprofessionen; revisionsbyråer; revisorer; professionalism; oberoende; social identitet; klienter;

    Abstract : The overall purpose of the thesis is to explore the meaning of professionalism and independence for the individuals within the audit arena. Professionalism is defined as the occupational values that guide auditors’ professional behaviour, and how independence is understood is assumed to be influenced by the social groups the auditors identify with. READ MORE

  4. 2. Lead auditors, their client portfolios and performances

    Author : Amin Salimi Sofla; Stefan Sundgren; Tobias Svanström; Lasse Niemi; Umeå universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit Quality; Client Portfolio; Lead Auditor;

    Abstract : This thesis focuses on lead auditors' differences in terms of client portfolios and performances. First, lead auditors are surveyed and their responses on professional scepticism linked to their performances. Second, survey and archival data are combined to check whether self-control is related to performance. READ MORE

  5. 3. Determinants of audit fees and the management of corporate disclosures

    Author : Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit fees; Audit fee pressure; Annual report; Business risk; Disclosures; Hybrid organizations; Internal auditing; Project manager; Revisionskostnader; Press av revisionskostnader; Årsredovisning; Affärsrisk; Upplysningar; Hybrida organisationer; Internrevision; Projektledare;

    Abstract : Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. READ MORE